This is despite the example set by Queen Elizabeth, who had decided to join the tax roll.

A spokesman for then prime minister Paul Keating said the federal government had no plans to alter the pay and tax arrangements of Mr Hayden, the Queen's representative in Australia.

Mr Hayden's salary was said to be a fraction more than the salary of the chief justice of the High Court, which two years ago was $170,503.

The spokesman said the governor-general's salary was linked to that of the chief justice which is fixed by the government-appointed remuneration tribunal.

The previous week the then British prime minister, John Major, announced that the Queen would end her exemption and pay tax on her personal income.

The shadow treasurer, Peter Reith, said if the Queen paid taxes in Britain then he did not see why the governor-general of Australia should be exempt.

Mr Keating's spokesman said Mr Hayden's package was fixed for the period he held the post.

However, it was possible that by the time the next governor-general was appointed, changes to the tax arrangements could be considered.

The act was amended in 2001 to allow the taxation of the governor-general's salary.

The interest in the governor-general's taxes came as the Times reported on its front page the Australian Securities Commission was investigating Mr Keating's investment in a piggery.

See https://trove.nla.gov.au/newspaper/article/126958747/13958825